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" In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 80
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
...be revised and the allowance under this subsection for subsequent taxable years shall be based npon such revised estimate. In the case of leases the deductions...computed as If the life tenant were the absolute owner of tbe property and shall be allowed to the life tenant. In the case of property held In trust the allowable...
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Executive Replies: Evaluation of Emergency Powers Statutes

United States. Congress. Senate. Special Committee on National Emergencies and Delegated Emergency Powers - 1974 - 516 pages
...allowable, on account of such month, under section 167 or this paragraph). (h) Life tenant and remainderman. In the case of property held by one person for life...were the absolute owner of the property and shall be allowable to the life tenant. (i) Termination. No certificate under subsection (e) shall be made with...
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Code of Federal Regulations

1967
...estates. Sec. 167. Depreciation. (h) Life tenants and beneficiaries of trusts and estates. In the case of property held by one person for life...were the absolute owner of the property and shall be 66-04767-26 allowed to the life tenant. In the case of property held in trust, the allowable deduction...
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The National emergencies act (Public Law 94-412): source book, legislative ...

1976
...on account of such month, under section 167 of this paragraph ) . [(h) Life tenant and remainderman. [In the case of property held by one person for life...were the absolute owner of the property and shall be allowable to the life tenant. t(i) Termination. [No certificate under subsection '(e) shall be made...
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Tax Aspects of President Carter's Energy Program: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means - 1977
...account of such month, under section 167 or this paragraph), "(h) Life Tenant and Remainderman. In the case of property held by one person for life...were the absolute owner of the property and shall be allowable to the life tenant. "(i) Cross Reference. For special rule with respect to gain derived...
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United States Statutes at Large

United States Department of State - 1939
...which it is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Code of Federal Regulations

1954
...which It Is ascertained as a result of operations or of development work that the recoverable units are greater or less than the prior estimate thereof,...tenant. In the case of property held In trust the allowable deductions shall be apportioned between the Income beneficiaries and the trustee In accordance...
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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...subsection for subsequent taxable years shall be based upon such revised estimate. In the case of lenses the deductions shall be equitably apportioned between...tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Code of Federal Regulations

1968
...estates. Sec. 167. Depreciation. (h) Life tenants and beneficiaries of trusts and estates. In the case of property held by one person for life...tenant. In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance...
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Code of Federal Regulations

1959
...estates. SEC. 167. Depreciation. (g) Life tenants and beneficiaries of trust* and estates. allowable deduction shall be apportioned between the Income beneficiaries and the trustee In accordance...
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